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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(2)(a) in The Central Goods and Services Tax Act, 2017

(a)the date of issue of invoice by the supplier or the last date on which he is required, under [OMIT] [Omitted 'sub-section (1) of' by Act No. 31 of 2018, dated 29.8.2018.] section 31, to issue the invoice with respect to the supply; or